Being an employer – a guide
Guidance and support for anyone taking on a personal assistant to help them live independently
Tax help
Becoming an employer, registering with HMRC and running a payroll
Tax status
Is your PA employed or self-employed?
Setting things up
How to register as an employer with HM Revenue and Customs
End of year processes
How to finalise your payroll each year and report any benefits and expenses you provide
Other help
Additional information and resources for employers and disabled people
Minimum wage
Make sure you pay your PA the National Minimum Wage or National Living Wage
Pensions - auto enrolment
It is important to understand your workplace pension obligations
Employment law
If you take on a PA you need to be aware of your employment law responsibilities
Other tax issues
Tips for dealing with HMRC and more about other tax issues that may affect you
Introduction to Disability Tax Guide
Watch a short video here explaining what you can find on our website.
Guides & factsheets
Download or print our guide, factsheets and other useful resources
Payslip Tool
Produce payslips for your PA if you use HMRC's Basic Payroll Tools
Email help service
Contact us if you have any questions about operating PAYE tax/NIC for your employee
News
- Do you have a disability or impairment? Can you help shape HMRC’s online services?
- PAYE: Reporting payroll when a normal payday falls on a non-banking day
- Three important non-tax changes to note as we head into the new tax year
- End of tax year – important points to note
- Courts rule ‘self-employed’ carer is employee
- More news